Open AccessInsights from a Tax-systems Perspective
Author(s) -
Joel Slemrod,
Christian Gillitzer
Publication year - 2013
Publication title -
cesifo economic studies
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.475
H-Index - 27
eISSN - 1612-7501
pISSN - 1610-241X
DOI - 10.1093/cesifo/ift015
Subject(s) - public economics , economics , indirect tax , tax avoidance , tax credit , value added tax , tax reform , audit , tax basis , tax evasion , variety (cybernetics) , commodity , ad valorem tax , enforcement , microeconomics , state income tax , business , accounting , finance , gross income , computer science , political science , artificial intelligence , law
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